Public Accounts Law of Iran
E515448
The Public Accounts Law of Iran is a foundational statute that governs the preparation, approval, execution, and oversight of the country’s public finances and state budget.
Statements (48)
| Predicate | Object |
|---|---|
| instanceOf |
Iranian statute
ⓘ
budget law ⓘ public finance law ⓘ |
| aimsTo |
prevent misuse of public funds
ⓘ
protect public assets ⓘ |
| appliesTo |
central government finances
ⓘ
state budget organizations ⓘ |
| bindingOn |
executive branch of Iran
ⓘ
ministries and government agencies ⓘ |
| country | Iran ⓘ |
| definesRoleOf |
Budget and Planning Organization of Iran
NERFINISHED
ⓘ
Iranian Treasury NERFINISHED ⓘ Ministry of Economic Affairs and Finance of Iran NERFINISHED ⓘ Supreme Audit Court of Iran NERFINISHED ⓘ line ministries in budget execution ⓘ |
| enforcedBy |
Ministry of Economic Affairs and Finance of Iran
NERFINISHED
ⓘ
Supreme Audit Court of Iran NERFINISHED ⓘ |
| governs |
approval of state budget
ⓘ
execution of state budget ⓘ oversight of state budget ⓘ preparation of state budget ⓘ public expenditures ⓘ public revenues ⓘ |
| jurisdiction | Islamic Republic of Iran NERFINISHED ⓘ |
| language | Persian ⓘ |
| legalStatus | in-force statute ⓘ |
| legalSystem | civil law system ⓘ |
| partOf | public financial management framework of Iran ⓘ |
| purpose |
ensure legality of public financial operations
ⓘ
establish accountability for use of public funds ⓘ promote transparency in public finances ⓘ |
| regulates |
accounting of public funds
ⓘ
budget classification ⓘ budget execution procedures ⓘ financial reporting by government entities ⓘ treasury operations ⓘ |
| relatedTo |
Iranian Constitution provisions on budget
NERFINISHED
ⓘ
annual budget law of Iran ⓘ |
| requires |
annual preparation of state budget bill
ⓘ
parliamentary approval of state budget ⓘ submission of financial reports to oversight bodies ⓘ |
| setsOut |
rules for authorization of expenditures
ⓘ
rules for closing of fiscal year accounts ⓘ rules for collection of public revenues ⓘ |
| subjectMatter |
financial control of public sector
ⓘ
government accounting ⓘ public accounts ⓘ state budget ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.